The Tax Shelter

is part of the fiscal measures implemented and supported by the Belgian Federal State to support the development of the audiovisual industry in Belgium.

The Tax Shelter

Since 2003, the Tax Shelter has met with uninterrupted success. Thousands of Belgian companies have taken advantage of it in operations worth almost 200 million euros per year.

These funds collected from Belgian businesses have been used to finance Belgian and European films where production expenditure has been incurred in Belgium.

Since the introduction of the Tax Shelter system, the volume of audiovisual productions filmed in Belgium has more than doubled, while since 2017, the mechanism has been extended to include the "performing arts".

For more information about the Tax Shelter, you can visit